2021 (12) TMI 465

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.... of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The concerned jur....

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....ber to The Authority for Advance Ruling and hence the case was re-posted a fresh on 05.10.2021. Heard the case. They reiterated the facts mentioned supra and sought for clarifications in respect of the queries raised in their application. 7. Discussion & Findings: The applicant has averred that they are supplying debarked wood logs of eucalyptus and subabul in cut sizes as pulp wood to various paper mills. In their opinion this commodity falls under Sl.No.198 of Schedule-I in Notification 1 of 2017. The said entry is abstracted as follows: Sl.No.198, (4401 Tariff item): Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. The above entry is....